Austen Educational Services had budgeted its training service charge at $100 per hour. The company planned to provide 30,000 hours of training services during 2015. By lowering the service charge to $95 per hour, the company was able to increase the actual number of hours to 31,500.

Required

a.	Determine the sales volume variance and indicate the effect of the variance by selecting favorable (F) or unfavorable (U). (Select "None" if there is no effect (i.e., zero variance).)

	Volume Variance
Sales		Favorable

b.	Determine the flexible budget variance and indicate the effect of the variance by selecting favorable (F) or unfavorable (U). (Select "None" if there is no effect (i.e., zero variance).)

	Flexible Budget Variance
Sales		Unfavorable